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Section 1A

Territorial and extra-territorial application

of Service Tax Act 2018

ActIn forceProvision 2 of 124
Section 1A
(1)

This Act and its subsidiary legislation shall apply both within and outside Malaysia.

12

(2)

Notwithstanding subsection (1), this Act and its subsidiary legislation shall apply to any person of whatever nationality or citizenship, beyond the geographical limits of Malaysia and the territorial waters of Malaysia, if the person—

(a)

is a foreign service provider; or

(b)

is registered under section 56C as a foreign registered person.

Read in full context — Service Tax Act 2018 →